Intech Analytical Instruments Vs Assistant Commissioner of Central Tax (Telangana High Court)
Telangana HC Allows Appeal Route Despite Alleged Ignoring of Reply, Relief to Intech Analytical Instruments (FY 2020-21)
Introduction
In GST litigation, one of the most common grievances of taxpayers is that their replies to show cause notices are not properly considered before passing assessment orders. Such situations often lead taxpayers to directly approach High Courts seeking relief.
In a recent ruling dated 22.04.2026, the Telangana High Court addressed a similar issue involving Intech Analytical Instruments. While the petitioner alleged violation of principles of natural justice, the Court once again emphasized the importance of following the statutory appellate mechanism, while still protecting the taxpayer’s right to be heard.
Case Background
The petitioner, Intech Analytical Instruments, filed a writ petition challenging:
- Show Cause Notice dated 23.11.2024
- Order in Form GST DRC-07 dated 26.02.2025
- Passed under Section 73 of the CGST Act, 2017
- Pertaining to tax period April 2020 to March 2021
The core allegation raised by the petitioner was that the reply submitted against the show cause notice was not considered while passing the impugned order.
Key Legal Issue
Whether the High Court should exercise writ jurisdiction under Article 226 when:
- The taxpayer alleges violation of natural justice, and
- An alternative remedy of appeal is available under GST law
Arguments Presented
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